Allowing the petition the Court held that it is always open for the department and in fact the Act contains sufficient provisions to make coercive recovery of such unpaid tax from the payer whose primary responsibility is to deposit the same with the Government revenue scrupulously and promptly . If the payer after deducting the tax fails to deposit it in the Government revenue , measures can always be initiated against such payers . Garnishee proceedings was quashed and directed the revenue to refund the amount recovered from the assessee. Followed Yashpal Sahani v. Rekha Hajarnvis ( 2007) 293 ITR 539 (Bom) (HC) ( WPNo. 90 of 2019 dt 30-1-2019)
Pushkar Prabhat Chandra Jain v UOI (2019) 176 DTR 99 / 262 Taxman 104/ 309 CTR 218( Bom)
S. 205 : Deduction at source-Credit for tax deduction at source-Bar against direct demand–No recovery from the assessee for default committed by the deductor to deposit the tax deducted amount with the Government Treasury. Garnishee proceedings was quashed and directed the revenue to refund the amount recovered from the assessee. [S. 226(3)]